Audit – Controls

Questions and answers about Audit – Controls

  • ANSWERS TO Question on Small Company Auditing

    QUESTION: We’re a small company and I am the only person dedicated to our export control program. To comply with the annual audit requirement, what best practices are there for small companies to perform EC/ITAR program audits? Is it acceptable for me to perform the audit, or should it be a third party?%%%%%%%%%% ANSWERS: If […]

  • Audit Parameters

    QUESTION: Our company currently audits 100% of entries and strives to complete an audit of 100% of our parts every 1-2 years, depending on the commodity. We are finding that we are auditing items every year for years on end and not finding issues and want to better use our time. We are doing both […]

  • Auditing

    QUESTION: We are trying to implement the 17 point inspection at our sites but we are having a lot of push back about the amount of time it will take to complete for each trailer and the know how to properly conduct an inspection. What are the other members doing to implement this advanced inspection […]

  • Best Practice regarding Import audits

    QUESTION: Looking for best practice recommendations on auditing of imports (ie., recommended sample size, focus areas, and tools for general imports and imports with  FTA/Section 301/ MTB etc.). %%%%%%%%%% ANSWERS: Regulatory Audit will look for a process that includes selection samples based on risk.  Check out the COSO framework on internal controls to help build […]

  • CBP Quick Response Audit (QRA)

    QUESTION: We have been informed that CBP will be conducting a Quick Response Audit. Does anyone have any experience with a QRA? How long does it normally last? In general, what can we expect? ***************** Answers: Check the CBP website. they have a section on how to prepare, what to expect etc. Quick Response Audits […]


    QUESTION: CBP regulatory audit has the expectation that importers will audit the HTS numbers assigned to their parts to ensure they are correct and parts are classified using the HTSUS rules of classification. If you are the only person assigning HTS to your parts,   how do you audit the HTS without bias? What parameters do […]


    QUESTION: Can the membership please provide a list of their own risk areas that are audited annually?   Here is mine:   ISF-January Valuation-February NAFTA-March Classification- April 4-way Match-May/June Other trade agreements- July Reconciliation-August 9801/9802-September Country of Origin-October ========== Answers: This question is very broad as risks can be multiple by area so it really […]


    QUESTION: We have been asked to conduct 100% audit of our files (Consumption and FTZ entries)€Ž, entry volume is high, headcount is low. Other than (e.g. Top HTS, FTA, Entered Value, PGAs, COE, Risk, use of ACE, etc.), any ideas as to develop of audit process that would not be rejected by our manager? Do you have […]


    Question: We are currently auditing our post entry at 100%. We have an actual process in place but I am looking to make it more efficient and present to my manager for approval. Can someone share with me their post entry process? ************ ANSWERS: Our Compliance Department has a goal to audit 100% of the […]


    Question: When we perform audits of our US entries and the documentation we keep a checklist in an electronic database. We also print the completed audit checklists so that they can be signed off by the Compliance Manager. I recently viewed a webinar that suggested that we should not have a paper copy of an […]


    Question: Does anyone have a list of broker compliance areas (or an actual sample audit) that should be considered when performing an internal audit as a self-filer? ***********